THE COMMISSIONER OF INCOME TAX - INTERNATIONAL TAXATION -1 vs. BAWNIET KAUR PUNIHANI

ITA - 505 / 2024HC Delhi25 September 20241 pages

For Petitioner: RUCHIR BHATIA

AI SummaryDismissed

What did the High Court hold?

The Delhi High Court held that the appeal filed by the Revenue was not required to be entertained. This decision was based on the submission made by the Revenue's counsel that the tax effect in the present case was below the monetary limit of ₹2.00 crores, as stipulated by the CBDT in its circular dated 17.09.2024. The Court accepted this submission and disposed of the appeal accordingly. The reasoning is that the CBDT circular provides a threshold for the tax effect below which appeals are generally not pursued. The ratio decidendi is that appeals falling below the prescribed monetary limit, as per CBDT circulars, are not to be entertained by the High Court. The operative direction was to dispose of the appeal.

What were the facts?

The Revenue has filed an appeal before the Delhi High Court against an order dated 14.02.2024 passed by the Income Tax Appellate Tribunal (ITAT) in ITA No.1925/DEL/2022. The appeal pertains to the assessment year 2019-20. The Revenue's counsel, Mr. Ruchir Bhatia, informed the Court that the tax effect in the present case is below the monetary limit of ₹2.00 crores, as prescribed by the Central Board of Direct Taxes (CBDT) in its circular dated 17.09.2024. The respondent, Bawniet Kaur Punihani, was not represented.

What were the issues?

The primary issue before the Delhi High Court was whether the appeal filed by the Revenue should be entertained. The Revenue argued that the tax effect in the present case is below the monetary limit stipulated by the CBDT circular dated 17.09.2024, which suggests that such appeals are not required to be entertained. The judgment does not record any specific arguments from the respondent as they were not represented. The question of law, implicitly, is whether the Revenue's appeal is maintainable in light of the CBDT circular regarding the monetary limit for appeals.

AI-generated summary — verify with the full judgment below

$~58 * IN THE HIGH COURT OF DELHI AT NEW DELHI + ITA 505/2024 CM APPL. 56554-55/2024 THE COMMISSIONER OF INCOME TAX – INTERNATIONAL TAXATION -1 .....Appellant Through: Mr Ruchir Bhatia, SSC, Mr Anant Mann, JSC and Mr Abhishek Anand, Advocates. versus BAWNIET KAUR PUNIHANI .....Respondent Through: None. CORAM: HON'BLE MR. JUSTICE VIBHU BAKHRU HON'BLE MS. JUSTICE SWARANA KANTA SHARMA O R D E R % 25.09.2024 1. This is an appeal preferred by the Revenue against an order dated 14.02.2024 passed by the learned Income Tax Appellate Tribunal (hereafter the ITAT) in ITA No.1925/DEL/2022 in respect of the assessment year 2019-20. 2. Mr Bhatia, the learned counsel appearing on behalf of the Revenue fairly points out that the tax effect in the present case is below the monetary limit of ₹2.00 crores as stipulated by the Central Board of the Direct Taxes (CBDT) in terms of the circular dated 17.09.2024. 3. In view of the above, the present appeal is not required to be entertained. The same is disposed of. Pending applications also stand disposed of. VIBHU BAKHRU, J SWARANA KANTA SHARMA, J SEPTEMBER 25, 2024 M This is a digitally signed order. The authenticity of the order can be re-verified from Delhi High Court Order Portal by scanning the QR code shown above. The Order is downloaded from the DHC Server on 27/03/2026 at 12:32:33

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